What is the Danish corporate tax rate?

Denmark levies a flat corporate income tax (selskabsskat) of 22% on taxable profit. This rate has been in force since 2016 and applies uniformly to all companies registered in Denmark.

Are there different tax rates for small or large companies?

No. Denmark uses a single flat 22% rate for all companies regardless of their size or profit level. There are no progressive brackets for corporate income tax.

What is the dividend withholding tax rate in Denmark?

Denmark withholds 27% on dividends paid to foreign shareholders by default. This rate is reduced to 15% or lower under many of Denmark's tax treaties. Danish resident shareholders are taxed separately under personal income tax rules.

What is taxable profit in Denmark?

Taxable profit is accounting profit adjusted for Danish tax rules — for example, depreciation schedules, allowable deductions, and non-deductible expenses may differ from IFRS or local GAAP treatment. Enter the SKAT-adjusted figure for an accurate result.

Does this include Danish VAT (moms)?

No. Danish VAT (moms) is a consumption tax collected from customers and remitted to SKAT separately. This tool calculates corporate income tax on profit only.

Denmark Corporate Tax Calculator

Name: Denmark Corporate Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your taxable profit in DKK to instantly calculate Danish corporate income tax at the flat 22% rate, plus optional dividend withholding.

Company Details

Taxable Profit (DKK)

Dividend Distribution (DKK) — optional

Calculates 27% withholding tax for foreign shareholders (standard rate before treaty reduction).

Denmark applies a flat 22% corporate tax rate (selskabsskat) to all companies on worldwide income. No tax brackets apply.

Enter your taxable profit and click Calculate Tax to see results.

Corporate Tax Payable (Selskabsskat)

kr 0

at 22% flat corporate rate

Breakdown

Taxable Profit: kr 0
Tax Rate: 22%
Tax Amount: kr 0
Net Profit After Tax: kr 0
Effective Tax Rate: 0%

Danish companies pay acontoskat in two instalments — 20 March and 20 November of the income year. Final settlement follows the annual tax return filed with SKAT.
For reference only. Consult Danish tax authorities (SKAT) or a qualified tax advisor for your specific situation.

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Summary

Enter your taxable profit in DKK to instantly calculate Danish corporate income tax at the flat 22% rate, plus optional dividend withholding.

How it works

Enter your company's taxable profit for the fiscal year in DKK.
The calculator applies the flat 22% Danish corporate tax rate (selskabsskat).
Tax liability in DKK is displayed along with net profit after tax.
Optionally enter a dividend distribution amount to see the 27% withholding tax for foreign shareholders.
Use the Copy Summary button to export the result as plain text.

Use cases

Estimate annual selskabsskat before filing the Danish corporate tax return.
Plan quarterly preliminary tax payments (acontoskat) based on projected profit.
Model retained earnings and dividend distributions for Danish limited companies (ApS or A/S).
Calculate dividend withholding tax for distributions to foreign shareholders.
Compare Danish corporate tax burden against other European jurisdictions.
Prepare financial projections for investors or lenders based on after-tax profit.

Frequently Asked Questions

Last updated: 2026-07-01 · Reviewed by Nham Vu